Bharat’s Denial of ITC due to Supplier Defaults, Retrospective Cancellation & Fake Invoice Allegations by Advocate Abhishek Goyal 1st Edition April 2026

Denial of ITC by Advocate Abhishek Goyal 1st Edition April 2026 Denial of ITC by Advocate Abhishek Goyal 1st Edition April 2026 About the Book This handbook is born out of extensive professional experience and a close study of evolving jurisprudence across High Courts in India. The objective is not merely to question administrative practices, but to present a balanced, legally sound, and practical guide that distinguishes fraudulent conduct from genuine commercial transactions. The book consciously bridges the gap between statutory provisions, departmental practice, and judicial interpretation. At the same time, the book aims at giving the readers a comprehensive clarity of all aspects revolving around the issue and also suggestive practices. Content of the Book is as follows 1 Introduction & Purpose 2 Statutory Framework 3 ITC – Whether Vested Right or a Concession? 4 Understanding Retrospective Cancellation 5 Evolution of GST Registration Framework & Power of Retrospective Cancellation 6 Mechanics of Retrospective Cancellation: Triggers, Notices, Legal Procedures & Officer’s Discretion 7 Retrospective Cancellation v ITC: Why They Collide Legally and Practically 8 Revenue Perspective & Fake ITC Ecosystem 9 Combating Fake Invoicing – Regulatory Framework & Measures 10 Possible Scenarios of ITC Denial Due to Retrospective Cancellation & Why they are Legally Unsustainable 11 Why Denial of ITC to bona fide Recipients is Constitutionally and Jurisprudentially Unsustainable 12 Rule 37A — Whether it validates section 16(2)(c)? A Deep Academic and Practical Analysis 13 Section 16(2)(c): From Assumption to Proof 14 ITC Eligibility — What Makes Your Claim Strong or Weak? 15 Advanced Strategies & Preventive Measures 16 Framing Arguments – Natural Justice, Legal Maxims, Cross Examination & Relied upon Documents 17 Practical Litigation Strategy: How to Defend ITC Against Retrospective Cancellation 18 Step-by-Step ITC Defence Toolkit (Templates, Charts & Sample Replies) 19 Strategy before GST Appellate Tribunal (GSTAT) 20 Writ Petitions before High Courts 21 Evolving Jurisprudence Around ITC Denial and Way Forward Annexure I Major Case Laws Compendium Annexure II Drafting Aids to Show Cause Notice Annexure III GSTAT – Arguing Capsules, Probable Queries by Bench & Suggested Response Thereof Annexure IV Appearing and Arguing before GSTAT – Some Finer Points Annexure V GSTAT Practice Module-Mock GST Hearing Input Tax Credit Denial under section 16(2)(c) About the Author Abhishek Goyal is a distinguished tax and corporate law professional with over 15 years of experience in Corporate Law, Income Tax. and GST. A Fellow Member of ICSI and a qualified law graduate, he further holds specialised diplomas in Corporate Litigation and US Corporate Law. As the sole proprietor of M/s Goval Abhishek & Associates. a registered PCS firm, he provides strategic legal and taxation advisory services, specialising in Income Tax and GST compliance, litigation, and advisory.